asked the Chancellor of the Exchequer whether his attention has been called to the fact that only 2½per cent, discount is allowed on prepayments of Income Tax and Super tax in advance, whilst the rate fixed in the Income Tax Act, 1842, was 4 per cent., and this was reduced to 2½by the Revenue Act, 1889; and whether, in the forthcoming Finance Bill, he will raise the rate again to 4 per cent, so as to give some reasonable inducements to taxpayers to pay in advance?

The question raised by my hon. Friend has already received careful consideration, and the conclusion reached is that there would be no public advantage in amending the law which governs the rate of discount now allowed.

asked the Financial Secretary to the War Office whether the allowances to the children of officers are subject to Income Tax deductions?

The answer is in the affirmative.

asked the Parliamentary Secretary to the Ministry of Food if he will state the prices that will be obtainable by the farmers next winter for home-fed bullocks and trough-fattened sheep, seeing that the results of delay would be serious owing to the fact that winter supplies come largely from arable counties where the animals are largely fattened on roots?

The question of the maximum prices to be fixed for cattle and sheep after December, 1918, is at present engaging the attention of the Food Controller in consultation with representatives of agricultural interests and the Consumers' Council.

asked the Parliamentary Secretary to the Ministry of Food whether any guarantee as to what amount was given by the Ministry of Food, the Board of Agriculture and Fisheries, or the Treasury, jointly or separately, to the Wholesale Meat Buyers' Association in relation to purchases in Ireland of cattle at prices in excess of the maximum per live hundredweight fixed by the Ministry; and whether any payments, and to what amount, have been paid under such guarantee and are still being paid?

No guarantee was given by the Departments referred to, either jointly or severally, to any wholesale meat supply associations in relation to purchases in Ireland of cattle at prices in excess of the maximum price per live weight fixed by the Ministry of Food. The latter part of the question does not, therefore, arise.

asked the Parliamentary Secretary to the Ministry of Food whether he is aware that a cargo of linseed, per the "Oberon," bound from Buenos Ayres to Rotterdam, was ordered into Falmouth River in November, 1916, owing to the submarine danger in crossing to a Dutch port; that instructions were given by the owners to Messrs. Pinnock Brothers, of 30, Mark Lane, E.C., to dispose of the cargo in the English market and remit the proceeds to them in due course; and that, before this was accomplished, the Oils and Fats Committee, in December, 1917, requisitioned the cargo at £28 per ton and insisted that the shipping documents should be handed over to that Department without any payment; and, if so, will he state why Messrs. Pinnock Brothers, although they had advanced £40,000 to the owners against the documents, have, up to the present time, received no payment from the Ministry of Food?

The answer to the first two parts of the question is in the affirmative. The cargo in question was requisitioned by the Ministry of Food under the Seeds, Nuts, and Kernels (Requisition) Order, 1917, and negotiations took place with Messrs. Pinnock Brothers with a view to the fixing of the amount to be paid as compensation to the owners. In the meantime Messrs. Pinnock Brothers were required to hand over the cargo and documents so that the seed might not deteriorate, but might be crushed, and thereby be rendered available for consumption. Some difficulty has, however, arisen with regard to the amount of compensation to be paid, and a further communication from the solicitors acting for Messrs. Pinnock Brothers is being awaited by the Ministry of Food. Payment will be made immediately an agreement with regard to the amount of compensation has been reached, and in default of agreement the matter will be referred to the Defence of the Realm Losses Commission.

asked the Parliamentary Secretary to the Ministry of Food whether, in view of the necessity of taking long views in relation to the production of meat and milk, the comparatively low cost of production of meat and milk during the grazing season, and the increased scarcity of concentrated feeding-stuffs, lie will at an. early date, with the object of stimulating production, give a more definite pronouncement as to the probable minima prices for milk during the winter months and for meat after December, 1918?

The Food Controller has already announced that the maximum price for milk in the winter months will not be less than Is. 10d. per gallon, and a more definite statement will be made as soon as inquiries now being made into the probable approximate cost of production in that period have been completed. With regard to meat, the question of the maximum prices to be fixed for cattle and sheep after December, 1918, is at present engaging the attention of the Food Controller in consultation with the Agricultural Advisory Committee and the Consumers' Council.

asked the Parliamentary Secretary to the Ministry of Food whether he is aware that in the Midland and Northern counties dairying districts the grass, owing to the cold winds, has not yet begun to grow, and that the supplies of hay and roots are nearly exhausted, entailing the purchase of grains, offals, and such other concentrated feeding-stuffs as can be procured; and if, having regard to the high cost of production due to these causes, he will hold an inquiry, with a view to increasing the price to the producer for the milk produced and for the cheese into which the milk is converted?

Provision has already been made for investigating the cost of production submitted by a group of producers in any area, and the subsequent fixing of a higher price for milk if that is found to be necessary. Any increase in the price of milk in any area would naturally involve adjustment in the price of cheese.

asked the Secretary to the Admiralty whether a prospective candidate for a constituency may address meetings in that constituency while wearing naval uniform and holding a commission in the Royal Naval Reserve?

A member of the Naval Service who is a selected candidate for Parliament may, if an election be pend- ing, at the discretion of his commanding officer be allowed leave to contest the election subject to the exigencies of the Service, and on application to the Admiralty for permission may be allowed to address meetings in uniform. If no election be pending, but he is a prospective candidate, he should apply to the Admiralty for permission to address public meetings, but if permitted to do so he would not be allowed to address meetings in uniform. This is implied in the following Fleet Order dealing with cases in which an election is imminent:

"A member of the Naval Service who desires to address public meetings in any Parliamentary constituency, for which he is an officially adopted candidate at a time when an election is imminent should apply to the Admiralty for permission to do so, and in the event of such permission being granted, he will be at liberty to wear uniform while addressing such meetings."

asked the First Lord of the Admiralty what are the terms of the contract made with the firm that is carrying out the construction of sheds, etc., near Stirling?

The terms of the contract are 1½per cent, for London office expenses plus 5 per cent, on the total cost of the work, which is estimated at £350,000.

asked the First Lord of the Admiralty whether his attention has been directed to a decision whereby officers and men belonging to His Majesty's hospital ships who were landed in France for ambulance duty during the period entitling to the 1914 Star have been held to be not entitled to that decoration; and whether, in view of the services performed by these Royal Naval medical units in evacuating large numbers of our wounded from France and Flanders during that period, the claim of the naval ratings concerned will be considered?

The award of the 1914 Star is limited to those on the establishments (f units landed specifically for shore service, and any naval medical detachments so serving are eligible. It is not extended, however, to cover casual landings, such as may be made by the staffs of hospital ships in connection with, their duties in the collection and embarkation of wounded, and the same rule is followed by the War Office in respect of the Royal Army Medical Corps personnel of hospital ships.

asked the Undersecretary of State for the Home Department whether he has received any complaints that the agent in charge of the work centre, Wakefield, has increased the task imposed on conscientious objectors employed in the mat department until it has become excessive and it is impossible for the men employed, however industrious they may be, to escape fines; and if he will make inquiries with a view to the task being reduced?

I would refer the hon. Member to the reply which I gave to a question on this subject by the hon. Member for Blackburn on the 6th instant.

asked the President of the Local Government Board whether he is aware that many men who were examined by medical boards have been told by the board that they were entirely rejected and that a written discharge would be sent to them, but have never received any official communication; that on making repeated applications for a proper discharge card they are simply informed that the cards are not yet out; and whether he will take steps to see that, all such cards are sent out promptly?

My right hon. Friend has asked me to reply. I was not aware that any men who had been medically examined and told by the medical board that they had been entirely rejected had failed to receive an official discharge certificate. Every effort is made to forward discharge certificates to such men as soon as possible after their medical examination has taken place. If the hon. Member will let me have particulars of any cases where such men have not received their discharge certificates, I will be glad to inquire into them.

asked the President of the Board of Trade whether the Liverpool Emergency Committee is under the Home Transport Department, and whether it comes under the control of the Board of Trade; if so, whether he is aware that twelve bales of hay recently delivered to Messrs. W. Fowler and Sons, of Liverpool, by the Emergency Committee at 8 per ton is correctly described as rubbish which no horse could eat; and whether he will take steps at once to see that reasonable supplies of proper hay are sent to Liverpool so that the transport of coal may not be endangered?

The Liverpool Sub-Committee formed by the Horse Transport Committee of the Board of Trade continue to assist in the local distribution of hay, but the primary responsibility is vested in an allotment committee working under the Forage Department, who have only this morning received any information regarding Messrs. Fowler's complaint. It is being immediately investigated, and in reply to the latter part of the question, I can assure my hon. Friend that every possible effort is being made to satisfy Liverpool requirements both as regards quantity and quality.